Planning with owner-occupied property - general considerations

Key issues in relation to the uses of owner-occupied property in estate planning

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Tags: De minimis cases pre-owned assets rules Residence Nil Rate Band Buzzoni v HMRC St Aubyn v Attorney General HL disposal condition CIR v Eversden Reversionary lease scheme POAT double trust scheme The Ingram Scheme double trust schemes The Phizackerley Case Estate Planning Post Death Interest IDD Reversionary leases Inland Revenue Statement of Practice RNRB Wolff and another -v- Wolff and others pre-owned assets provisions contribution condition SDLT PDI Lavelle v Lavelle and Others Stamp Duty Land Tax Excluded transactions Eversden schemes Kildrummy (Jersey) Ltd v CIR pre-owned assets tax Intergenerational Ingram v IRC HPI Impediments to planning